The EU's Everything But Arms Scheme
The Everything But Arms (EBA) scheme is the most generous tier of the EU's Generalised System of Preferences (GSP). It grants 0% import duty on all products except arms and ammunition to countries classified as least developed countries (LDCs) by the United Nations. Bangladesh is one of the main beneficiaries.
Unlike a free trade agreement — which requires both sides to make concessions — EBA is a unilateral preference granted by the EU. Bangladesh does not need to open its market to the EU in return. There is also no complex phase-out schedule: the zero rate applies across the board to eligible goods with valid proof of origin.
EBA is more generous than most FTAs. Countries like India or the USA that export garments to Spain pay MFN tariffs of 10–12%. Bangladeshi garments enter at 0% — a significant cost advantage that has made Bangladesh one of the dominant garment suppliers to the EU market.
Origin Documentation: REX or Form A
To benefit from the 0% EBA rate, the goods must originate in Bangladesh and your supplier must provide one of two documents:
- Statement of origin (REX) — a declaration on the commercial invoice made by an exporter registered under the EU's Registered Exporter (REX) system. This is the preferred method for established exporters.
- Form A (GSP certificate of origin) — a paper certificate issued by Bangladeshi customs authorities. Still used by exporters not yet registered under REX.
Without one of these documents, Spanish customs will apply standard EU MFN tariff rates — which for garments are typically 10–12%. Always confirm with your supplier which certificate they can provide before placing an order.
AJ Logistics · Madrid
Importing garments from Bangladesh?
We handle freight from Chittagong, documentation review and customs clearance at Spanish ports — one contact for the whole shipment.
What Spanish Importers Source from Bangladesh
Bangladesh's export base is heavily concentrated in garments. The main categories imported into Spain are:
- Knitwear — t-shirts, polos, hoodies, jumpers. Bangladesh dominates global knitwear production.
- Woven garments — shirts, trousers, jackets, dresses. The other half of the ready-made garment (RMG) sector.
- Home textiles — bed linen, towels, curtains. A growing category alongside garments.
- Footwear — a smaller but expanding sector, benefiting from the same 0% EBA rate.
- Jute products — bags, carpets and other goods from Bangladesh's traditional jute industry.
Customs Clearance in Spain
The EBA scheme eliminates import duties — not the customs formalities. Every shipment from Bangladesh requires customs clearance in Spain. A DUA (Declaración de Aduana Única) must be filed declaring the goods, their value, HS classification and applicable duty rate (0% with valid origin documentation). Import VAT at 21% is assessed on the customs value and is recoverable by VAT-registered businesses in their quarterly IVA return.
For large garment shipments — which often involve multiple HS codes and split consignments — having an experienced customs agent is particularly useful to ensure the origin documentation is correctly matched to each line of the declaration.
Shipping from Bangladesh to Spain
Bangladesh's main export port is Chittagong, which handles the vast majority of the country's container traffic. Sea freight to Spain takes 20 to 30 days, typically routing via transshipment hubs in Singapore, Port Klang (Malaysia) or Colombo (Sri Lanka) before connecting to services to Valencia, Barcelona or Algeciras. Air freight from Dhaka takes 3 to 5 days.
